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40.15 Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber.

This heading covers articles of apparel and clothing accessories (including gloves, mittens and mitts) e.g., protective gloves and clothing for surgeons, radiologists, divers, etc., whether assembled by means of an adhesive or by sewing or otherwise obtained. These goods may be :

(1) Wholly of rubber.

(2) Of woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with rubber, other than those falling in Section XI (see Note 3 to Chapter 56 and Note 4 to Chapter 59).

(3) Of rubber, with parts of textile fabric, when the rubber is the constituent giving the goods their essential character.
The goods in the three categories cited above include capes, aprons, dress shields, bibs, belts and corset belts.


The following articles are excluded from the heading :

(a) Articles of apparel and clothing accessories of textile materials combined with rubber threads (Chapter 61 or 62).

(b) Footwear and parts thereof of Chapter 64.

(c) Headgear (including bathing caps) and parts of headgear, of Chapter 65.

Subheading Explanatory Note.

Subheading 4015.12
Gloves of a kind used for medical, surgical, dental or veterinary purposes are single-use packaged sterile or bulked non-sterile gloves with high water tightness and tensile strength, to protect the patient and the user from cross-contamination. These gloves may also be used for diagnostic purposes, in scientific and medical research laboratories or in handling contaminated medical materials.

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